| 18803800 | Section 90 Article 5(4) Double taxation relief - Agreement between India and USA - Existence of D -- Assessee, a US-based company providing cloud-based security solutions, had an Indian subsidiary (Zsc......
Del-Trib -- 18 Jun 2025
Zscaler Inc. v. DCIT Appeal Allowed
ITA No. 3376/Del/2023 and ITA No. 928/Del/2025
2025 TaxPub(DT) 4716 (Del-Trib)
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| 18655700 | Article 12(4)(b) Section 9(1)(vii) Fees for Technical Services (FTS) - Under section 9(1)(vii) of t -- Assessee based at USA provided management and governance support services to its Indian AEs (AIPL an......
Del-HC -- 20 May 2025
AECOM Technical Services Inc. v. ITO In assessee|s favour.
W.P. (C) No. 10850/2024 & CM Appl. 44661/2024
2025 TaxPub(DT) 3727 (Del-HC)
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| 18547100 | Section 14A Section 115JB MAT - Computation of book profit under section 115JB - AO made addition -- AO while computing book profit under section 115JB, made addition of amount disallowed under section......
Ahd-Trib -- 08 May 2025
Atul Ltd. v. ACIT In assessee|s favour.
ITA No. 38/Ahd/2023
2025 TaxPub(DT) 2998 (Ahd-Trib)
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| 18532700 | Section 195 Tax deduction at source - Under section 195 - Payments made to non-resident for trans -- Assessee, Viacom 18 Media, sought a NIL deduction certificate under section 195 for payments made to......
Bom-HC -- 08 May 2025
Viacom 18 Media (P) Ltd. v. Dy. CIT Matter remanded.
Income Tax Appeal No. 1378 of 2018 with Income Tax Appeal No. 725 of 2015 with Income Tax Appeal No. 763 of 2015 with Income Tax Appeal No. 797 of 2015 with Income Tax Appeal No. 800 of 2015 with Income Tax Appeal No. 1661 of 2014 with Income Tax Ap
2025 TaxPub(DT) 2959 (Bom-HC) : (2025) 476 ITR 0781
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| 18500000 | Section 9(1)(vii) Article 12(4) Income deemed to accrue or arise under section 9(1)(vii) and article -- Assessee, a limited liability company based at USA through its website (Godaddy.Com) was engaged in......
Del-Trib -- 30 Apr 2025
Godaddy.com LLC v. ACIT In assessee|s favour.
ITA No. 335/Del/2025
2025 TaxPub(DT) 2755 (Del-Trib)
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| 18514800 | Section 9(1)(vii) Fees for Technical Services - Under section 9(1)(vii) - Subscription fees for a -- Assessee, a German entity received subscription fees from Indian customers for access to standardize......
Del-HC -- 16 Apr 2025
CIT v. Springer Nature Customer Service Centre GMBH In assessee|s favour.
ITA No. 1/2025, ITA No. 3/2025
2025 TaxPub(DT) 2889 (Del-HC)
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| 18433000 | Section 234B Interest under section 234B - Chargeability - Assessee company -a non-residents - -- AO levied interest under section 234B on the assessee, a non-resident company, for its failure to pa......
Del-Trib -- 09 Apr 2025
SMS Siemag AG v. Addl. DIT/DDIT
ITA No. 5580/Del/2011, ITA No. 2144/Del/2012, ITA No. 1074/Del/2014, ITA No. 6106/Del/2012, ITA No. 6359/Del/2014, ITA No. 6161/Del/2015, ITA No. 256/Del/2017, ITA No. 7569/Del/2017, ITA No. 7570/Del/2017, ITA No. 5521/Del/2018, ITA No. 4044/Del/201
2025 TaxPub(DT) 2396 (Del-Trib)
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| 18427700 | Section 90(2) Double taxation relief - Agreement between India and Mauritius - Set-off of non-gra -- Assessee, a Mauritius-based Foreign Portfolio Investor, earned long-term capital gains (LTCG) of Rs.......
Mum-Trib -- 08 Apr 2025
Bay Capital India Fund Ltd. v. Addl. DIT, CPC In assessee|s favour.
ITA No. 6355/MUM/2024
2025 TaxPub(DT) 2343 (Mum-Trib)
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